Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal International Journal of Artificial Intelligence Research Ilomata International Journal of Tax and Accounting
Hanifah Fauziah
Universitas Garut
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Determinants of generation Y actual purchasing of organic coffee: A SEM-PLS approach Tinneke Hermina; Hanifah Fauziah
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.098 KB) | DOI: 10.29099/ijair.v6i1.389

Abstract

Environmental issues have now become a global problem, which requires people to try to be more aware and integrate environmentally friendly aspects into their daily lives. Each agenda in the SGDs has goals and objectives related to humanity because the basic goals of sustainable development have a foundation, namely people, planet, prosperity, peace, and partnership. The MSME sector that contributes to preserving the environment to reduce environmental issues is the MSME Coffee sector. The contribution of MSME Coffee in preserving the environment is by utilizing coffee husks as compost. The quantitative research method adopts a descriptive approach to describe the situation to be studied with support in the form of literature studies to strengthen the results of the researcher's analysis in conclusion. In addition, the verification method to test the truth of the hypothesis is carried out by collecting data in the field to analyze the relationship of each variable. The results of the study explain that respondents have morals because they have a sense of responsibility to the environment as millennial consumers. The form of concern for the environment is done by changing consumption patterns, namely buying environmentally friendly coffee.
A Systems Thinking for Hotel Tax Optimization: Evidence from Tourism Dynamics in Garut Regency Muslim Alkautsar; Tinneke Hermina; Hanifah Hanifah; Marizsa Herlina; Hanifah Fauziah
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2203

Abstract

The growth of the tourism sector does not necessarily translate into stronger local fiscal performance. In Kabupaten Garut, hotel tax revenue, despite its close relationship with tourism activities, has not fully reflected its potential contribution to local own-source revenue (PAD). This study aims to analyze hotel tax revenue performance based on effectiveness, growth stability, and contribution to local tax revenue, while identifying strategies to optimize revenue through potential-based target setting, digital monitoring systems, and the integration of tourism and fiscal policies. In this study, optimization refers to improving target accuracy, taxpayer compliance, and sustainable revenue growth. A mixed-methods approach was employed by combining quantitative descriptive analysis with systems thinking. Quantitative analysis measured effectiveness ratios, annual growth rates, and contribution levels using secondary data for the 2015–2022 period. Qualitative data were obtained through semi-structured interviews with officials from the Regional Revenue Agency (BAPENDA) and hotel taxpayers to identify structural constraints and construct a causal loop diagram. The findings indicate that effectiveness ratios exceeded 100% in most years, except in 2017 (90%), demonstrating generally effective tax collection. However, revenue growth remained highly volatile, ranging from –31.52% in 2020 to 52.06% in 2022. Hotel tax contributed an average of 6.72% to total local tax revenue, indicating a moderate fiscal role despite tourism expansion. Institutional capacity limitations, uneven digital system implementation, and taxpayer compliance challenges remain key barriers. The study concludes that sustainable hotel tax optimization requires potential-based target setting, integrated digital monitoring, and stronger coordination between tourism development and local fiscal policy.
Co-Authors Hanifah Hanifah Hermina, Tinneke Marizsa Herlina Muslim Al Kautsar